Bill Text: NY S06821 | 2023-2024 | General Assembly | Introduced

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Bill Title: Extends certain provisions relating to additional sales tax imposed by the city of Yonkers.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2023-06-30 - SIGNED CHAP.178 [S06821 Detail]

Download: New_York-2023-S06821-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          6821

                               2023-2024 Regular Sessions

                    IN SENATE

                                      May 10, 2023
                                       ___________

        Introduced  by  Sen.  STEWART-COUSINS -- read twice and ordered printed,
          and when printed to be committed to the  Committee  on  Investigations
          and Government Operations

        AN  ACT  to  amend  the  tax law, in relation to authorizing the city of
          Yonkers to impose additional sales tax; and to amend chapter 67 of the
          laws of 2015, amending the tax law relating to authorizing the city of
          Yonkers to impose additional  sales  tax,  in  relation  to  extending
          provisions relating thereto

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Clause 1 of subparagraph (ii) of the opening  paragraph  of
     2  section  1210  of  the  tax  law, as amended by section 1 of item CCC of
     3  subpart C of part XXX of chapter 58 of the laws of 2020, is  amended  to
     4  read as follows:
     5    (1)  the city of Yonkers is hereby further authorized and empowered to
     6  adopt and amend local laws,  ordinances  or  resolutions  imposing  such
     7  taxes  at  a  rate  which  is:  (a)  one percent additional to the three
     8  percent rate authorized above in this paragraph for such city;  and  (b)
     9  one-half  of  one  percent  in addition to the other rates authorized in
    10  this paragraph for such city for the period beginning  September  first,
    11  two  thousand fifteen and ending November thirtieth, two thousand [twen-
    12  ty-three] twenty-five;
    13    § 2. Section 7 of chapter 67 of the laws of 2015, amending the tax law
    14  relating to authorizing the city of Yonkers to impose  additional  sales
    15  tax,  as  amended  by  section 2 of item CCC of subpart C of part XXX of
    16  chapter 58 of the laws of 2020, is amended to read as follows:
    17    § 7. This act shall take effect immediately and shall  expire  and  be
    18  deemed repealed November 30, [2023] 2025.
    19    §  3.  This act shall take effect immediately; provided, however, that
    20  the amendments to clause 1 of subparagraph (ii) of the opening paragraph
    21  of section 1210 of the tax law made by section one of this act shall not
    22  affect the expiration and reversion of such clause and shall  be  deemed
    23  expired therewith.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11313-01-3